http://www.legislation.gov.uk/ukpga/2004/23/section/33/2014-04-01Public Audit (Wales) Act 2004An Act to confer further functions on the Auditor General for Wales; to make provision about the audit of accounts of public bodies in Wales and related matters; to make provision about economy, efficiency and effectiveness in relation to public bodies and registered social landlords in Wales; and for connected purposes.texttext/xmlenStatute Law Database2023-02-28Expert Participation2014-04-01 Part 2 Local government bodies in WalesChapter 1Accounts and audit<Emphasis>Prevention of unlawful expenditure <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation></Emphasis>Advisory notices331The Auditor General for Wales may issue a notice under this section (an “advisory notice”) if he has reason to believe that one or more of the requirements specified in subsection (2) is met in respect of a local government body in Wales.2The requirements are that—athe body or an officer of the body is about to make or has made a decision which involves or would involve the body incurring expenditure which is unlawful;bthe body or an officer of the body is about to take or has begun to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency;cthe body or an officer of the body is about to enter an item of account, the entry of which is unlawful.3For the purposes of this section and section 34 the actions of any of these are to be treated as the actions of a body—aa committee or sub-committee of the body;ba person (other than an officer of the body) authorised to act on behalf of the body.4An advisory notice is a notice which meets these requirements—ait is addressed to the body or officer;bit specifies which of the requirements specified in subsection (2) is met and the decision, course of action or item of account to which the notice relates;cit specifies that the notice will take effect on the day a copy of it is served on the person to whom it is addressed;dit requires the body or officer to give the Auditor General for Wales not less than the specified period of notice in writing of the intention of the body or officer to—imake or implement the decision to which the notice relates,iitake or continue to take the course of action to which the notice relates, oriiienter the item of account to which the notice relates.5For the purposes of subsection (4)(d) the specified period of notice is the period (not exceeding 21 days) specified in the advisory notice.6A copy of an advisory notice—amust be served on the body to which, or to an officer of which, it is addressed;bif the notice is addressed to an officer, must be served on him;cmay be served on any other person considered appropriate by the Auditor General for Wales.7The Auditor General for Wales must before the end of the required period serve a statement of his reasons for the belief referred to in subsection (1) on—athe body, andbif the advisory notice is addressed to an officer of the body, the officer.8The required period for the purposes of subsection (7) is 7 days starting on the day on which a copy of the advisory notice was served on the person to whom it is addressed.9A document to be served on an officer of a body under this section must be served on him by addressing it to him and—adelivering it to him at an office of the body at which he is employed,bleaving it at such an office, orcsending it by post to such an office.10An advisory notice may at any time be withdrawn by the Auditor General for Wales.11The Auditor General for Wales must give notice in writing of the withdrawal to any body or person on whom a copy of the advisory notice was served under subsection (6).12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Words in s. 33(1) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 38(2)(a) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)Words in s. 33(1) inserted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 38(2)(b) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)Words in s. 33(4)(d) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 38(3) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)Words in s. 33(6)(c) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 38(4) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)Words in s. 33(7) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 38(5) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)Words in s. 33(10) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 38(6) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)Words in s. 33(11) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 38(7) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)S. 33(12) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 38(8) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)
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<Title>Local government bodies in Wales</Title>
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Prevention of unlawful expenditure
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<Term id="term-advisory-notice">advisory notice</Term>
”) if he has reason to believe that one or more of the requirements specified in subsection (2) is met
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<Text>The requirements are that—</Text>
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<Text>the body or an officer of the body is about to make or has made a decision which involves or would involve the body incurring expenditure which is unlawful;</Text>
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<Text>the body or an officer of the body is about to take or has begun to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency;</Text>
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<Text>the body or an officer of the body is about to enter an item of account, the entry of which is unlawful.</Text>
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<Text>For the purposes of this section and section 34 the actions of any of these are to be treated as the actions of a body—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>a committee or sub-committee of the body;</Text>
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<Text>a person (other than an officer of the body) authorised to act on behalf of the body.</Text>
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<Pnumber>4</Pnumber>
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<Text>An advisory notice is a notice which meets these requirements—</Text>
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<Text>it is addressed to the body or officer;</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/4/b/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/4/b" id="section-33-4-b">
<Pnumber>b</Pnumber>
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<Text>it specifies which of the requirements specified in subsection (2) is met and the decision, course of action or item of account to which the notice relates;</Text>
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<Pnumber>c</Pnumber>
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<Text>it specifies that the notice will take effect on the day a copy of it is served on the person to whom it is addressed;</Text>
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it requires the body or officer to give
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not less than the specified period of notice in writing of the intention of the body or officer to—
</Text>
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<Text>make or implement the decision to which the notice relates,</Text>
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<Pnumber>ii</Pnumber>
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<Text>take or continue to take the course of action to which the notice relates, or</Text>
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<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/4/d/iii/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/4/d/iii" id="section-33-4-d-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>enter the item of account to which the notice relates.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/5/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/5" id="section-33-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>For the purposes of subsection (4)(d) the specified period of notice is the period (not exceeding 21 days) specified in the advisory notice.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/6/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/6" id="section-33-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A copy of an advisory notice—</Text>
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<Pnumber>a</Pnumber>
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<Text>must be served on the body to which, or to an officer of which, it is addressed;</Text>
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<Pnumber>b</Pnumber>
<P3para>
<Text>if the notice is addressed to an officer, must be served on him;</Text>
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<Pnumber>c</Pnumber>
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<Text>
may be served on any other person considered appropriate by
<Substitution ChangeId="key-aec13c3279b91d479a25811360b3fe6d-1471545487404" CommentaryRef="key-aec13c3279b91d479a25811360b3fe6d">the Auditor General for Wales</Substitution>
.
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<Pnumber>7</Pnumber>
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<Text>
<Substitution ChangeId="key-4f5398013edfdcf6c091826b0214cc7e-1471545540179" CommentaryRef="key-4f5398013edfdcf6c091826b0214cc7e">The Auditor General for Wales</Substitution>
must before the end of the required period serve a statement of his reasons for the belief referred to in subsection (1) on—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/7/a/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/7/a" id="section-33-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the body, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/7/b/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/7/b" id="section-33-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if the advisory notice is addressed to an officer of the body, the officer.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/8/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/8" id="section-33-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>The required period for the purposes of subsection (7) is 7 days starting on the day on which a copy of the advisory notice was served on the person to whom it is addressed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/9/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/9" id="section-33-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>A document to be served on an officer of a body under this section must be served on him by addressing it to him and—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/9/a/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/9/a" id="section-33-9-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>delivering it to him at an office of the body at which he is employed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/9/b/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/9/b" id="section-33-9-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>leaving it at such an office, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/9/c/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/9/c" id="section-33-9-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>sending it by post to such an office.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/10/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/10" id="section-33-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>
An advisory notice may at any time be withdrawn by
<Substitution ChangeId="key-990244bebbfceffbc66edc9ced0fe4fb-1471545620863" CommentaryRef="key-990244bebbfceffbc66edc9ced0fe4fb">the Auditor General for Wales</Substitution>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/11/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/11" id="section-33-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-2924d70db1a0ea01413b0f117a345420-1471545665854" CommentaryRef="key-2924d70db1a0ea01413b0f117a345420">The Auditor General for Wales</Substitution>
must give notice in writing of the withdrawal to any body or person on whom a copy of the advisory notice was served under subsection (6).
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/33/12/2014-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/33/12" id="section-33-12">
<Pnumber>
<CommentaryRef Ref="key-431c9742acb25c6a67e339ecbae12f12"/>
12
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-a38ffdba4dfdb71a0cecea5c24ac0aa7" Type="F">
<Para>
<Text>
Words in s. 33(1) substituted (1.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2013/3" id="c9mza5a52-00007" Class="WelshNationalAssemblyAct" Year="2013" Number="3" Title="Public Audit (Wales) Act 2013">Public Audit (Wales) Act 2013 (anaw 3)</Citation>
,
<CitationSubRef id="c9mza5a52-00008" CitationRef="c9mza5a52-00007" URI="http://www.legislation.gov.uk/id/anaw/2013/3/section/35/2" SectionRef="section-35-2">s. 35(2)</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00009" CitationRef="c9mza5a52-00007" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/4/paragraph/38/2/a" SectionRef="schedule-4-paragraph-38-2-a" Operative="true">Sch. 4 para. 38(2)(a)</CitationSubRef>
(with
<CitationSubRef id="c9mza5a52-00010" CitationRef="c9mza5a52-00007" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/2" SectionRef="schedule-3-paragraph-2">Sch. 3 paras. 2</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00011" CitationRef="c9mza5a52-00007" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/3" SectionRef="schedule-3-paragraph-3">3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/wsi/2013/1466" id="c9mza5a52-00012" Class="WelshStatutoryInstrument" Year="2013" Number="1466" Title="The Public Audit (Wales) Act 2013 (Commencement, Consequential Amendments, Transitional and Saving Provisions) (Wales) Order 2013">S.I. 2013/1466</Citation>
,
<CitationSubRef id="c9mza5a52-00013" CitationRef="c9mza5a52-00012" URI="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-78fc5f72cd2652559dcaba0042170bf8" Type="F">
<Para>
<Text>
Words in s. 33(1) inserted (1.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2013/3" id="c9mza5a52-00020" Class="WelshNationalAssemblyAct" Year="2013" Number="3" Title="Public Audit (Wales) Act 2013">Public Audit (Wales) Act 2013 (anaw 3)</Citation>
,
<CitationSubRef id="c9mza5a52-00021" CitationRef="c9mza5a52-00020" URI="http://www.legislation.gov.uk/id/anaw/2013/3/section/35/2" SectionRef="section-35-2">s. 35(2)</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00022" CitationRef="c9mza5a52-00020" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/4/paragraph/38/2/b" SectionRef="schedule-4-paragraph-38-2-b" Operative="true">Sch. 4 para. 38(2)(b)</CitationSubRef>
(with
<CitationSubRef id="c9mza5a52-00023" CitationRef="c9mza5a52-00020" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/2" SectionRef="schedule-3-paragraph-2">Sch. 3 paras. 2</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00024" CitationRef="c9mza5a52-00020" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/3" SectionRef="schedule-3-paragraph-3">3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/wsi/2013/1466" id="c9mza5a52-00025" Class="WelshStatutoryInstrument" Year="2013" Number="1466" Title="The Public Audit (Wales) Act 2013 (Commencement, Consequential Amendments, Transitional and Saving Provisions) (Wales) Order 2013">S.I. 2013/1466</Citation>
,
<CitationSubRef id="c9mza5a52-00026" CitationRef="c9mza5a52-00025" URI="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c825a9c6df0e0f1e9ab0c6d3a769d72c" Type="F">
<Para>
<Text>
Words in s. 33(4)(d) substituted (1.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2013/3" id="c9mza5a52-00033" Class="WelshNationalAssemblyAct" Year="2013" Number="3" Title="Public Audit (Wales) Act 2013">Public Audit (Wales) Act 2013 (anaw 3)</Citation>
,
<CitationSubRef id="c9mza5a52-00034" CitationRef="c9mza5a52-00033" URI="http://www.legislation.gov.uk/id/anaw/2013/3/section/35/2" SectionRef="section-35-2">s. 35(2)</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00035" CitationRef="c9mza5a52-00033" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/4/paragraph/38/3" SectionRef="schedule-4-paragraph-38-3" Operative="true">Sch. 4 para. 38(3)</CitationSubRef>
(with
<CitationSubRef id="c9mza5a52-00036" CitationRef="c9mza5a52-00033" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/2" SectionRef="schedule-3-paragraph-2">Sch. 3 paras. 2</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00037" CitationRef="c9mza5a52-00033" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/3" SectionRef="schedule-3-paragraph-3">3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/wsi/2013/1466" id="c9mza5a52-00038" Class="WelshStatutoryInstrument" Year="2013" Number="1466" Title="The Public Audit (Wales) Act 2013 (Commencement, Consequential Amendments, Transitional and Saving Provisions) (Wales) Order 2013">S.I. 2013/1466</Citation>
,
<CitationSubRef id="c9mza5a52-00039" CitationRef="c9mza5a52-00038" URI="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-aec13c3279b91d479a25811360b3fe6d" Type="F">
<Para>
<Text>
Words in s. 33(6)(c) substituted (1.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2013/3" id="c9mza5a52-00046" Class="WelshNationalAssemblyAct" Year="2013" Number="3" Title="Public Audit (Wales) Act 2013">Public Audit (Wales) Act 2013 (anaw 3)</Citation>
,
<CitationSubRef id="c9mza5a52-00047" CitationRef="c9mza5a52-00046" URI="http://www.legislation.gov.uk/id/anaw/2013/3/section/35/2" SectionRef="section-35-2">s. 35(2)</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00048" CitationRef="c9mza5a52-00046" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/4/paragraph/38/4" SectionRef="schedule-4-paragraph-38-4" Operative="true">Sch. 4 para. 38(4)</CitationSubRef>
(with
<CitationSubRef id="c9mza5a52-00049" CitationRef="c9mza5a52-00046" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/2" SectionRef="schedule-3-paragraph-2">Sch. 3 paras. 2</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00050" CitationRef="c9mza5a52-00046" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/3" SectionRef="schedule-3-paragraph-3">3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/wsi/2013/1466" id="c9mza5a52-00051" Class="WelshStatutoryInstrument" Year="2013" Number="1466" Title="The Public Audit (Wales) Act 2013 (Commencement, Consequential Amendments, Transitional and Saving Provisions) (Wales) Order 2013">S.I. 2013/1466</Citation>
,
<CitationSubRef id="c9mza5a52-00052" CitationRef="c9mza5a52-00051" URI="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4f5398013edfdcf6c091826b0214cc7e" Type="F">
<Para>
<Text>
Words in s. 33(7) substituted (1.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2013/3" id="c9mza5a52-00059" Class="WelshNationalAssemblyAct" Year="2013" Number="3" Title="Public Audit (Wales) Act 2013">Public Audit (Wales) Act 2013 (anaw 3)</Citation>
,
<CitationSubRef id="c9mza5a52-00060" CitationRef="c9mza5a52-00059" URI="http://www.legislation.gov.uk/id/anaw/2013/3/section/35/2" SectionRef="section-35-2">s. 35(2)</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00061" CitationRef="c9mza5a52-00059" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/4/paragraph/38/5" SectionRef="schedule-4-paragraph-38-5" Operative="true">Sch. 4 para. 38(5)</CitationSubRef>
(with
<CitationSubRef id="c9mza5a52-00062" CitationRef="c9mza5a52-00059" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/2" SectionRef="schedule-3-paragraph-2">Sch. 3 paras. 2</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00063" CitationRef="c9mza5a52-00059" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/3" SectionRef="schedule-3-paragraph-3">3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/wsi/2013/1466" id="c9mza5a52-00064" Class="WelshStatutoryInstrument" Year="2013" Number="1466" Title="The Public Audit (Wales) Act 2013 (Commencement, Consequential Amendments, Transitional and Saving Provisions) (Wales) Order 2013">S.I. 2013/1466</Citation>
,
<CitationSubRef id="c9mza5a52-00065" CitationRef="c9mza5a52-00064" URI="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-990244bebbfceffbc66edc9ced0fe4fb" Type="F">
<Para>
<Text>
Words in s. 33(10) substituted (1.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2013/3" id="c9mza5a52-00072" Class="WelshNationalAssemblyAct" Year="2013" Number="3" Title="Public Audit (Wales) Act 2013">Public Audit (Wales) Act 2013 (anaw 3)</Citation>
,
<CitationSubRef id="c9mza5a52-00073" CitationRef="c9mza5a52-00072" URI="http://www.legislation.gov.uk/id/anaw/2013/3/section/35/2" SectionRef="section-35-2">s. 35(2)</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00074" CitationRef="c9mza5a52-00072" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/4/paragraph/38/6" SectionRef="schedule-4-paragraph-38-6" Operative="true">Sch. 4 para. 38(6)</CitationSubRef>
(with
<CitationSubRef id="c9mza5a52-00075" CitationRef="c9mza5a52-00072" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/2" SectionRef="schedule-3-paragraph-2">Sch. 3 paras. 2</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00076" CitationRef="c9mza5a52-00072" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/3" SectionRef="schedule-3-paragraph-3">3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/wsi/2013/1466" id="c9mza5a52-00077" Class="WelshStatutoryInstrument" Year="2013" Number="1466" Title="The Public Audit (Wales) Act 2013 (Commencement, Consequential Amendments, Transitional and Saving Provisions) (Wales) Order 2013">S.I. 2013/1466</Citation>
,
<CitationSubRef id="c9mza5a52-00078" CitationRef="c9mza5a52-00077" URI="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2924d70db1a0ea01413b0f117a345420" Type="F">
<Para>
<Text>
Words in s. 33(11) substituted (1.4.2014) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2013/3" id="c9mza5a52-00085" Class="WelshNationalAssemblyAct" Year="2013" Number="3" Title="Public Audit (Wales) Act 2013">Public Audit (Wales) Act 2013 (anaw 3)</Citation>
,
<CitationSubRef id="c9mza5a52-00086" CitationRef="c9mza5a52-00085" URI="http://www.legislation.gov.uk/id/anaw/2013/3/section/35/2" SectionRef="section-35-2">s. 35(2)</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00087" CitationRef="c9mza5a52-00085" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/4/paragraph/38/7" SectionRef="schedule-4-paragraph-38-7" Operative="true">Sch. 4 para. 38(7)</CitationSubRef>
(with
<CitationSubRef id="c9mza5a52-00088" CitationRef="c9mza5a52-00085" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/2" SectionRef="schedule-3-paragraph-2">Sch. 3 paras. 2</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00089" CitationRef="c9mza5a52-00085" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/3" SectionRef="schedule-3-paragraph-3">3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/wsi/2013/1466" id="c9mza5a52-00090" Class="WelshStatutoryInstrument" Year="2013" Number="1466" Title="The Public Audit (Wales) Act 2013 (Commencement, Consequential Amendments, Transitional and Saving Provisions) (Wales) Order 2013">S.I. 2013/1466</Citation>
,
<CitationSubRef id="c9mza5a52-00091" CitationRef="c9mza5a52-00090" URI="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-431c9742acb25c6a67e339ecbae12f12" Type="F">
<Para>
<Text>
S. 33(12) omitted (1.4.2014) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/anaw/2013/3" id="c9mza5a52-00096" Class="WelshNationalAssemblyAct" Year="2013" Number="3" Title="Public Audit (Wales) Act 2013">Public Audit (Wales) Act 2013 (anaw 3)</Citation>
,
<CitationSubRef id="c9mza5a52-00097" CitationRef="c9mza5a52-00096" URI="http://www.legislation.gov.uk/id/anaw/2013/3/section/35/2" SectionRef="section-35-2">s. 35(2)</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00098" CitationRef="c9mza5a52-00096" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/4/paragraph/38/8" SectionRef="schedule-4-paragraph-38-8" Operative="true">Sch. 4 para. 38(8)</CitationSubRef>
(with
<CitationSubRef id="c9mza5a52-00099" CitationRef="c9mza5a52-00096" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/2" SectionRef="schedule-3-paragraph-2">Sch. 3 paras. 2</CitationSubRef>
,
<CitationSubRef id="c9mza5a52-00100" CitationRef="c9mza5a52-00096" URI="http://www.legislation.gov.uk/id/anaw/2013/3/schedule/3/paragraph/3" SectionRef="schedule-3-paragraph-3">3</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/wsi/2013/1466" id="c9mza5a52-00101" Class="WelshStatutoryInstrument" Year="2013" Number="1466" Title="The Public Audit (Wales) Act 2013 (Commencement, Consequential Amendments, Transitional and Saving Provisions) (Wales) Order 2013">S.I. 2013/1466</Citation>
,
<CitationSubRef id="c9mza5a52-00102" CitationRef="c9mza5a52-00101" URI="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>